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All Journal JAKBS Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Nur Rizqi, Muhammad
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Economics, Econometrics & Finance Education

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Collective Cost Calculation Analysis In Determining The Cost Of Production Cv. Barokah Nur Rizqi, Muhammad; Yudiana, Yudiana; Nisa Juliani, Citra
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7206

Abstract

The purpose of writing this thesis is to determine the calculation of the cost of goods manufactured CV. Barokah uses cost accounting calculations and finds out the amount of profit / loss obtained by the company. In this study using the relative selling value method, the authors conclude that: In calculating the joint cost allocation on CV. Barokah generates a total cost of Rp. 38,188,130. From the calculation of the joint allocation, the cost of the product was obtained, for brown bread of Rp. 972, cheese bread of Rp. 1,085, of strawberry bread of Rp. 1,108, and for peanut bread of Rp. 1,031. In calculating the profit using the relative selling value method, it generates a gross profit of Rp. 10,037,871, which consists of profit for brown bread of Rp. 2,325,470, cheese bread of Rp. 2,596,055, strawberry bread of Rp. 2,650,172, and bread peanuts amounting to Rp. 2,466,174. So that this company can determine the selling price of its products precisely and accurately, in the sense that it is neither too low nor too high.
Analysis Of Implementation Of Financial Accounting Standards Without Public Accountability Concerning Presentation Of Cooperative Financial Statements (Case Study On Employee Cooperatives, Dgt Of State Treasury In Jakarta) Aprianti, Elsa; Yudiana, Yudiana; Nur Rizqi, Muhammad; Faizal, Harun
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7213

Abstract

In general in the preparation of the financial statements of the cooperatives should be compiled based on the financial accounting standards entities without public accountability ( SAK – ETAP) in accordance with the regulation no. 12/per/M.KUKM/IX/2015 on guidelines for the general accounting of the cooperatives article 3, paragraph 1. This study was conducted in a cooperative employee of the directorate general of the treasury of the state (KOPPBN), this study aims to determine whether the financial report on the KOPPBN have been applying the Financial Accounting Standards Entities Without Public Accountability (SAK – ETAP) in the preparation of its financial statements. The type of research used is research kulitatif and data from this study were obtained from the report data sisa hasil Usaha (SHU) year 2019 as well as interviews with the manager of the cooperative. Based on the research conducted, the results showed that the cooperative employee of the directorate general of the treasury of the country is not yet fully apply the SAK – ETAP in its financial statements this is because in the financial statements in the cooperative employee of the directorate general of the treasury of the state only covers the balance sheet and the SHU or the income statement. Which should be in SAK – ETAP load 5 statements i.e. balance sheet, cash flow statement, income statement, statement of changes in equity and notes to the financial statements.
Pengaruh Reputasi Kap Dan Profitabilitas Terhadap Audit Delay Arsalan, Aufa Nizar; ., Indupurnahayu; Nur Rizqi, Muhammad
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the influence of the Accountant Public Firm reputation on Audit Delay, influence profitabilityis reflected in ROA on Audit Delay, as wellas the influence of the Accountant Public Firm reputation and profitability is reflected in ROA on Audit Delay. This research uses descriptive quantitative research consisting of 15 banking companies from 42 populations listed on the IDXin 2021-2023 which were selected based on the Purposive Sampling method. Data used in the form of the Audited Financial Statements. The analytical method usedis Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis. Data processing was performed using the software program Statistical Product and Service Solution (SPSS). These results indicate that the Variable of Accountant Public Firm reputation and Variable of Profitability reflected in returnon assets have negative influence on Audit Delay. Hypothesis test results simultaneously concluded that two independent variables jointly have negative influence on Audit Delay.
Co-Authors Aprianti, Elsa Arsalan, Aufa Nizar Harun Faizal Indupurnahayu Nisa Juliani, Citra Yudiana, Yudiana